Thin silicon-on-insulator substrates are useful for forming advanced semiconductor devices. Such substrates are sometimes referred to as extremely thin silicon-on-insulator (ETSOI) substrates. As an example, fully depleted transistor devices may be constructed using ETSOI substrates. This advantage may be particularly useful for technology nodes of 28 nm or below. To form an ETSOI device, a thin layer of silicon is formed on an insulator layer, such as a buried oxide. The threshold voltage of a transistor formed on ETSOI substrate (ETSOI transistor) depends upon the thickness of the thin silicon layer. Accordingly, the control of silicon layer thickness of the thin silicon layer may be paramount for forming robust device technology, such as complementary metal oxide semiconductor (CMOS) technology using ETSOI substrates. With respect to these and other considerations, the present disclosure is provided.